A method that charges the same amount of expense over each period of the Asset's useful life is called Accelerated depreciation.
Depreciation refers to the reduce in the value of the asset over a period of time. In accounting it is the amount of asset in which it has been used up. For example machinery, equipment, currency has life period in the specific time it will get outdated.
Accelerated depreciation is method in which the amount of the depreciation remains i.e. depreciating value remains the same.
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